Delhi High Court Directs GST Council To Consider Reducing GST On Air Purifiers

The Delhi High Court on December 24, 2025, directed the GST Council to convene at the earliest possible date and deliberate on the petitioners' demand to lower the Goods and Services Tax (GST) rate on air purifiers from the current 28% to a lower slab. The bench of Justice Yashwant Varma and Justice Ravinder Dudeja passed the order while hearing a public interest litigation (PIL) filed by environmental activists and concerned citizens highlighting the capital's persistent air quality emergency.

The petitioners argued that air purifiers are life-saving equipment in Delhi-NCR, where AQI frequently exceeds 400–500 during winter months, leading to severe respiratory illnesses, especially among children and the elderly. They contended that the 28% GST bracket—categorised as a "sin" or luxury good tax rate—makes the devices unaffordable for most households, thereby limiting public access to a critical health tool during pollution peaks.

Counsel for the petitioners submitted data showing that air purifiers priced between ₹10,000–₹50,000 become significantly costlier due to the high GST, discouraging widespread adoption. They drew parallels with essential items like medicines and oxygen concentrators that enjoy lower or nil GST rates, and urged the court to treat air purifiers as a public health necessity in pollution-hit regions.

The court, taking note of the ongoing GRAP-IV restrictions and the severe health impact of air pollution, observed: “The issue raised is of significant public importance, especially in the context of Delhi's recurring air quality crisis. The GST Council is the appropriate forum to examine whether a reduction in the rate is warranted.”

While declining to issue a direct mandate to reduce the tax, the bench directed the GST Council to consider the matter expeditiously and place its decision on record in the next hearing. The court also sought a status report from the Union Ministry of Finance and the GST Council Secretariat within eight weeks.

The next hearing is scheduled for March 10, 2026.

The order comes at a time when Delhi recorded 'severe' AQI levels for several consecutive days, prompting intensified GRAP-IV measures, including vehicle restrictions and construction bans. Several environmental groups and industry bodies have long campaigned for slashing GST on air purifiers to 5% or 12%, arguing it would boost domestic manufacturing and improve public health outcomes.